For each of the following situations, calculate the amount of bond discount or premium, if any. (Do not round intermediate calculations.)

Gray Co. issued $66,000 of 6 percent bonds at 102 1/2 Bush, Inc. issued $84,000 of 10-year, 6 percent bonds at 94 1/2. c. Oak, Inc. issued $158,000 of 20-year, 6 percent bonds at 101. d. Willow Co. issued $135,000 of 15-year, 7 percent bonds at 94